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Statutes Text

Article - Tax - Property




§1–202.

    (a)    A person doing business in the State is deemed a resident of the State and of the county and any municipal corporation where the business is conducted if personal property is used in or in connection with the business.

    (b)    A personal representative of the estate of a decedent is deemed a resident of the county where appointed.

    (c)    A guardian is deemed a resident of the county where appointed.



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